DATES:

The public hearing is being held on Monday, October 29, 2012,
at 10:00 a.m. The IRS must receive outlines of the topics to be discussed
at the public hearing by Friday, October 12, 2012.

ADDRESSES:

The public hearing is being held in the IRS Auditorium, Internal
Revenue Service Building, 1111 Constitution Avenue, NW, Washington,
DC 20224. Due to building security procedures, visitors must enter
at the Constitution Avenue entrance. In addition, all visitors must
present photo identification to enter the building.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Amber L. Mackenzie or Preston J.
Quesenberry at (202) 622-6070; concerning submissions of comments,
the hearing and/or to be placed on the building access list to attend
the hearing Oluwafunmilayo Taylor at (202) 622-7180 (not toll-free
numbers).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is the notice of proposed
rulemaking (REG-130266-11) that was published in the Federal Register on Tuesday, June 26, 2012
(77 FR 38148).

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons
who wish to present oral comments at the hearing that submitted written
comments by September 24, 2012, must submit an outline of the topics
to be addressed and the amount of time to be denoted to each topic.

A period of 10 minutes is allotted to each person for presenting
oral comments. After the deadline for receiving outlines has passed,
the IRS will prepare an agenda containing the schedule of speakers.
Copies of the agenda will be made available, free of charge, at the
hearing or in the Freedom of Information Reading Room (FOIA RR) (Room
1621) which is located at the 11th and Pennsylvania Avenue, NW, entrance,
1111 constitution Avenue, NW, Washington, DC.

Because of access restrictions, the IRS will not admit visitors
beyond the immediate entrance area more than 30 minutes before the
hearing starts. For information about having your name placed on
the building access list to attend the hearing, see the “FOR
FURTHER INFORMATION CONTACT” section of this document.